Penalty u/s 271(1)(c) - defective notice - At the highest, the ...

High Court rules claiming inadmissible expenses doesn't justify penalties u/s 271(1)(c) of Income Tax Act.

February 26, 2020

Case Laws Income Tax HC

Penalty u/s 271(1)(c) - defective notice - At the highest, the case of the revenue was that even though the material was disclosed by the assessee but he had claimed certain inadmissible expenses. Claiming of an expense which is not sustainable in itself cannot be a ground for invoking Section 271(1)(c) of the Act - HC

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Penalty u/s 271(1)(c) - defective notice - At the highest, the ...

High Court rules claiming inadmissible expenses doesn't justify penalties u/s 271(1)(c) of Income Tax Act.

February 26, 2020

Case Laws Income Tax HC

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